I do not think it is necessary for me to make a very long statement on this Bill. It may be necessary to trouble the House with certain figures so that there will be a full understanding of the position arising in connection with it. For instance, in the other House, certain doubts were expressed as to whether this measure was, in fact, continuing the provisions in previous Acts. We are advised that the operation of the 1946 Act is being definitely extended in this measure. The earlier Acts dealing with the payment of the agricultural grant, and regulating the basis of its distribution, go back to the Local Government Act of 1898. Senators familiar with the earlier history of this matter will know that at first there was a fixed amount. It was originally fixed at £599,011 and remained unaltered until 1925. From 1925 on, various Acts which were passed varied the amount of the grant. That was the position from 1925 until 1946. For example, in 1936 the amount of the grant was fixed at £1,870,000. This figure obtained until 1946. In that year the Act which was passed increased the grant substantially and made a fundamental change, the change being that a fixed amount was no longer provided. Provision was made for certain reliefs on a fixed basis.
The first of these was a primary allowance at the rate of 3/5th of the general rate on land valuations not exceeding £20 and the first £20 of higher valuations; secondly, a supplementary allowance of 1/5th of the general rate on the whole of the land valuation above £20; and thirdly, an employment allowance calculated at the rate of 10/-in the £ on the land valuation above £20 subject to the limitation of £6 10s. 0d. for each man at work. The position has since continued on that new basis. The 1946 Act applied to the two financial years—31st March, 1947 and 1948. The Act was also applied to the present financial year by the Rates on Agricultural Land (Relief) Act, 1947, which was passed this time last year.
I understand that there was an intention during the lifetime of the previous Administration to make a change in the matter of the employment allowance after the 31st March, 1948. In fact, that was fairly clearly indicated in the Budget statement of the Minister for Finance in 1946. It was eventually decided to continue the allowance, and provision was made accordingly in the Bill which continues the operation of the scheme up to the 31st March, 1949. Roughly, the position therefore is that the fixed amount having disappeared, certain variable amounts have been substituted for it. That is related to the actual amount of rates struck by the local authority and varies accordingly.
I feel that a number of questions could be raised on this Bill affecting the whole position of local taxation. I have a recollection of such discussions in the other House, and I am aware that it opens up the prospect of a general discussion on the question of local taxation. In the other House, I pointed out that opportunities would be afforded for discussions of that kind on motions which appear on the Dáil Order Paper. I would like to ask, as far as I can, the indulgence of Senators on that particular matter. This is, of course, a temporary Bill. Neither do I feel confident or ready to discuss in any broad general way the whole question of the agricultural industry which, to some extent, is linked up with this matter of rates on agricultural land. I do not think that at this stage there is anything further I need say. If there are any points that I have not made clear or any information which members of the House think I can give them, I shall be happy to do so before the debate concludes.